1998 (6) TMI 143 - AT - Customs

Diamond sawing machine based on laser technology is eligible to benefit of Notification No. 159/86-Cus.

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether an imported Diamond Sawing Machine was eligible for a customs duty exemption under Notification No. 159/86-Cus. The Tribunal upheld that laser Diamond Sawing Machines were entitled to the exemption as Sawing Machines under the notification. The appeals by the Revenue were rejected.